The provision in ch. 13 Section 28 b of the Value Added Tax Act has been repealed by law (2013:954), which is why the issue itself is no longer relevant. It can be added that the Swedish Tax Agency’s view on the accounting period for retroactive deduction for input tax is shown in the position “Right to deduct input tax on acquisitions and a conton before the voluntary tax liability”, dated 15 December 2022, dnr 8-1939521. There is therefore no longer any reason to retain the position from 2005.
Source: www4.skatteverket.se
